To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Client expense: $540,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR)

S. 555, SIMPLE Cafeteria Plan Act 2007 H.R. 6357, Protecting Records, Optimizing Treatment, and Easing Communication through Healthcare Technology Act of 2008 Small Business Cooperative for Healthcare Options to Improve Act of 2008 (CHOICE) H.R. 493 / S. 358, Genetic Information Nondiscrimination Act of 2007 H.R. 4296, Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 2480, Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 1693/H.R. 3800, Wired for Health Care Quality Act H.R. 749, Health Care Choices for Seniors Act H.R. 2639, Promoting Health for Future Generations Act of 2007 S. 3234, Promoting Health for Future Generations Act of 2007 H.R. 2497, Fair and Reliable Medical Justice Act H.R.2580, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 S.1481, Fair and Reliable Medical Justice Act H.R. 2499, Medicaid and SCHIP Extension Act of 2007 S. 1544, Medicare Quality Enhancement Act of 2007 H.R. 1424, Paul Wellstone Mental Health and Addiction Equity Act of 2007 S. 558, Mental Health Parity Act of 2007 H.R. 4, Medicare Prescription Drug Price Negotiation Act of 2007 S. 1951, Fair Medicaid Drug Payment Act of 2007 H.R. 3140, Saving Our Community Pharmacies Act of 2007 H.R.241, Small Business Health Fairness Act of 2007 H.R.1666, Health Care Price Transparency Promotion Act S.1019, Universal Health Care Choice and Access Act H.R. 3717, Healthy Workforce Act of 2007 H.R. 853, Wellness and Prevention Act 2007 S. 1753, Healthy Workforce Act of 2007 S. 2818, Small Business Health Plans Act of 2008 S. 2795, Small Business Health Options Program Act of 2008 H.R. 3800, To amend the Public Health Service Act to promote the adoption of health information technology, and for other purposes H.R. 6381, Medical Device Safety Act Small Business Cooperatives for Healthcare Options to Improve Coverage for Employees Act of 2008 (CHOICE) (not yet introduced) H.R. 6331, Medicare Improvements for Patients and Providers Act of 2008 H.R. 5719, Taxpayer Assistance and Simplification Act of 2008: Supporting delay of government withholding; removal of cell-phone from listed property; repeal of private debt collection authority. H.R. 3947, To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements H.R. 3580, Food and Drug Administration Amendments Act of 2007 Implementation of the Medicare Modernization Act of 2003 (Health Savings Accounts) S. 3118, A bill to amend title XVIII of the Social Security Act to improve access to health care under the Medicare program for beneficiaries residing in rural areas. S.3101, A bill to amend titles XVIII and XIX of the Social Security Act to extend expiring provisions under the Medicare program, to improve beneficiary access to preventive and mental health services, to enhance low-income benefit programs, and to maintain access to care in rural areas, including pharmacy access, and for other purposes. S.2041, To Amend the False Claims Act H.R. 4854, False Claims Act Correction Act of 2007 H.R. 6331, Medicare Act of 2008 H.R. 1424, Mental Health and Addiction Equity Act of 2007 S. 3101, Medicare Act of 2008 H.R. 5719, Taxpayer Assistance Health Information Technology Health Savings Accounts - Substantiation of expenditures Electronic Prescribing Medicare - Cuts to Medicare Advantage and inclusion of care coordination projects Small Business Cooperatives for Healthcare Options to Improve Coverage for Employees Act of 2008 (CHOICE) S. 2818, Small Business Health Plans Act of 2008 - Closing the specialty hospital loophole

Permitting balances of flexible spending accounts to roll over. H.R. 3947, "To amend the Internatl Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements." Requiring substantiation or reporting of non-qualified expenses from health savings accounts. H.R. 5719, "Taxpayer Assistance and Simplification Act of 2008," Sec. 17

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

H.R. 3717 / S. 1753, Healthy Workforce Act of 2007- tax credits for employers that participate in wellness programs. S. 558, Mental Health Parity Act of 2007- provisions on parity of mental health benefitsH.R. 1424- The Paul Wellstone Mental Health and Addiction Equity Act of 2007- parity for coverage of mental health benefits H.R. 3800 / S. 1693, Wired for Health Care Quality Act H.R. 853- Wellness and Prevention Act of 2007-tax credits for employers and employees that participate in comprehensive wellness programs S. 1481- Fair and Reliable Medical Justice Act- health care demonstration projects H.R. 2497- Fair and Reliable Medical Justice Act- health care demonstration projects S. 1544- Medicare Quality Enhancement Act of 2007- providing qualified organizations with access to Medicare claims data, enrollment, survey and assessment data for development of reports on the quality and cost of nation's health care system. H.R. 3580 Food and Drug Administration Amendments Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health care flexible spending arrangements S.1019 Universal Health Care Choice and Access Act H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 2900/H.R. 3580/S. 1082 To amend the Federal Food, Drug, and Cosmetic Act to revise and extend the user-fee programs for prescription drugs and for medical devices, to enhance the post market authorities of the Food and Drug Administration with respect to the safety of drugs, and for other purposes H.R. 493 Genetic Information Nondiscrimination Act of 2007 S. 358 Genetic Information Nondiscrimination Act of 2007 H.R. 4296 Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 2480 Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 H.R. 749 Health Care Choices for Seniors Act H.R. 2639 Promoting Health for Future Generations Act of 2007 S. 3234 Promoting Health for Future Generations Act of 2007 H.R.2580 Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 H.R. 2499 Medicaid, and SCHIP Extension Act of 2007 H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries H.R. 3161 Making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2008, and for other purposes H.R. 4 Medicare Prescription Drug Price Negotiation Act of 2007 S. 1951 Fair Medicaid Drug Payment Act of 2007 S. 242 Pharmaceutical Market Access and Drug Safety Act of 2007 S. 3 Medicare Prescription Drug Price Negotiation Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R.241 Small Business Health Fairness Act of 2007 H.R. 3963 Children's Health Insurance Program Reauthorization Act of 2007 H.R. 976 Children's Health Insurance Program Reauthorization Act of 2007 S. 2499 A bill to amend titles XVIII, XIX, and XXI of the Social Security Act to extend provisions under the Medicare, Medicaid, and SCHIP programs, and for other purposes H.R.1666 Health Care Price Transparency Promotion Act H.R. 2991, Independent Health Record Trust Act- credit union-like banks to hold electronic health record information Covered Official Positions Continued: Doug Loon; Staff Director - Senate Veterans Affairs Cmte, LC - Senator Arlen Specter, Leg. Monitor - Senator Arlen Specter

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts.

Permitting balances of flexible spending accounts to roll over H.R. 3947, "To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements." Requiring substantiation or reporting of non-qualified expenses from health savings accounts.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts.

S. 558- Mental Health Parity Act of 2007- opposed parity between coverage of mental health benefits and benefits for medical and surgical services H.R. 324 Working Families Wage and Access to Health Care Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 1424- The Paul Wellstone Mental Health and Addiction Equity Act of 2007- supported parity between coverage of mental health benefits for medical and surgical services Wired for Health Care Quality Act- supported widespread adoption of nationwide, interoperability health information technology infrastructure H.R. 853- Wellness and Prevention Act of 2007- supported tax credits for employers and employees that participate in comprehensive wellness programs S. 1481- Fair and Reliable Medical Justice Act- supported grant funding to produce health court demonstration projects H.R. 2497- Fair and Reliable Medical Justice Act- supported grant funding to produce health court demonstration projects S. 1544- Medicare Quality Enhancement Act of 2007- supported creation of pay for performance and transparency initiatives by providing qualified organizations with access to Medicare claims data, enrollment, survey and assessment data for development of reports on the quality and cost of nation's health care system. Healthy Workforce Act of 2007- supported tax credits for employers that participate in comprehensive wellness programs. Independent Health Record Trust Act- supported credit union-like banks to hold electronic health record information SCHIP(1): Children's Health Insurance Program Reauthorization Act of 2007, H.R. 976- Opposed expanded coverage for the State Children's Health Insurance Program (SCHIP(2): Children's Health Insurance Program Reauthorization Act of 2007, H.R. 3963; SCHIP(3, CHAMP): Children's Health and Medicare Protection Act of 2007, H.R. 3162) Medicare: Medicare, Medicaid, and SCHIP Extension Act of 2007 (Enrolled as Agreed to or Passed by Both House and Senate, S. 2499)- Focused on employer coverage of end stage renal disease from 30 to 42 months. Biologics Price Competition and Innovation Act of 2007- weighed in on creation of regulatory pathway for licensing of biosimilar biological products Non-numbered House FDA-related bills concerning: Prescription Drug User Fee Ace, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; and Reagan-Udall Institute for Applied Biomedical Research S.1082; Food and Drug Administration Revitalization Act- Bill concerns Prescription Drug User Fee Act, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; Reagan-Udall Institute for Applied Biomedical Research; and importation of drugs S. 3 Medicare Fair Prescription Drug Price Act of 2007- opposed legalizing importation of drugs H.R. 4 Medicare Prescription Drug Price Negotiation Act of 2007 H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries S. 250 Medicare Enhancements for Needed Drugs Act of 2007 S. 1951 Fair Medicaid Drug Payment Act of 2007 S. 976 Genomics and Personalized Medicine Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health flexible spending arrangements S. 242 Pharmaceutical Market Access and Drug Safety Act of 2007 S. 358 Genetic Information Nondiscrimination Act of 2007 H.R. 493 Genetic Information Nondiscrimination Act of 2007 S.1019 Universal Health Care Choice and Access Act H.R. 1046 Medicare Quality Improvement Organization Modernization Act of 2007 H.R.2580 Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 H.R.1666 Health Care Price Transparency Promotion Act H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 1424 Paul Wellstone Mental Health and Addiction Equity Act of 2007 H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 H.R. 2639/ S. 3234 Promoting Health for Future Generations Act of 2007 S. 1693/H.R. 3800 Wired for Health Care Quality Act S. 1544 Medicare Quality Enhancement Act of 2007 S. 1753 Healthy Workforce Act 2007

H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 853 Wellness and Prevention Act 2007 H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health flexible spending arrangements

Client expense: $19,060,000 · Firm income: Not reported

H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 853 Wellness and Prevention Act 2007 H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health flexible spending arrangements

Client expense: $19,060,000 · Firm income: Not reported

S. 558- Mental Health Parity Act of 2007- opposed parity between coverage of mental health benefits and benefits for medical and surgical services H.R. 324 Working Families Wage and Access to Health Care Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 1424- The Paul Wellstone Mental Health and Addiction Equity Act of 2007- supported parity between coverage of mental health benefits for medical and surgical services Wired for Health Care Quality Act- supported widespread adoption of nationwide, interoperability health information technology infrastructure H.R. 853- Wellness and Prevention Act of 2007- supported tax credits for employers and employees that participate in comprehensive wellness programs S. 1481- Fair and Reliable Medical Justice Act- supported grant funding to produce health court demonstration projects H.R. 2497- Fair and Reliable Medical Justice Act- supported grant funding to produce health court demonstration projects S. 1544- Medicare Quality Enhancement Act of 2007- supported creation of pay for performance and transparency initiatives by providing qualified organizations with access to Medicare claims data, enrollment, survey and assessment data for development of reports on the quality and cost of nation's health care system. Healthy Workforce Act of 2007- supported tax credits for employers that participate in comprehensive wellness programs. Independent Health Record Trust Act- supported credit union-like banks to hold electronic health record information SCHIP(1): Children's Health Insurance Program Reauthorization Act of 2007, H.R. 976- Opposed expanded coverage for the State Children's Health Insurance Program (SCHIP(2): Children's Health Insurance Program Reauthorization Act of 2007, H.R. 3963; SCHIP(3, CHAMP): Children's Health and Medicare Protection Act of 2007, H.R. 3162) Medicare: Medicare, Medicaid, and SCHIP Extension Act of 2007 (Enrolled as Agreed to or Passed by Both House and Senate, S. 2499)- Focused on employer coverage of end stage renal disease from 30 to 42 months. Biologics Price Competition and Innovation Act of 2007- weighed in on creation of regulatory pathway for licensing of biosimilar biological products Non-numbered House FDA-related bills concerning: Prescription Drug User Fee Ace, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; and Reagan-Udall Institute for Applied Biomedical Research S.1082; Food and Drug Administration Revitalization Act- Bill concerns Prescription Drug User Fee Act, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; Reagan-Udall Institute for Applied Biomedical Research; and importation of drugs S. 3 Medicare Fair Prescription Drug Price Act of 2007- opposed legalizing importation of drugs H.R. 4 Medicare Prescription Drug Price Negotiation Act of 2007 H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries S. 250 Medicare Enhancements for Needed Drugs Act of 2007 S. 1951 Fair Medicaid Drug Payment Act of 2007 S. 976 Genomics and Personalized Medicine Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health flexible spending arrangements S. 242 Pharmaceutical Market Access and Drug Safety Act of 2007 S. 358 Genetic Information Nondiscrimination Act of 2007 H.R. 493 Genetic Information Nondiscrimination Act of 2007 S.1019 Universal Health Care Choice and Access Act H.R. 1046 Medicare Quality Improvement Organization Modernization Act of 2007 H.R.2580 Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 H.R.1666 Health Care Price Transparency Promotion Act H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 1424 Paul Wellstone Mental Health and Addiction Equity Act of 2007 H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 H.R. 2639/ S. 3234 Promoting Health for Future Generations Act of 2007 S. 1693/H.R. 3800 Wired for Health Care Quality Act S. 1544 Medicare Quality Enhancement Act of 2007 S. 1753 Healthy Workforce Act 2007

Permitting balances of flexible spending accounts to roll over H.R. 3947, "To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements."

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, Treasury, Dept of